2015 Instructions for Form FTB 3582
Payment Voucher for Individual e-filed Returns
General Information
Use form FTB 3582, Payment Voucher for Individual e-filed Returns, only if both
of the following apply:
s You filed your tax return electronically.
s You have a balance due.
If you do not have a balance due, do not complete or mail the voucher below.
If you owe tax, choose one of the following payment options:
s Web Pay – Pay the amount you owe using our secure online payment
service. Go to ftb.ca.gov for more information. If you pay online, do not
complete or mail the voucher below.
s Credit Card – Use your major credit card. Call 800.272.9829 or go to
officialpayments.com, use code 1555. Official Payments Corp. charges
a convenience fee for using this service. If you pay by credit card, do not
complete or mail the voucher below.
s Check or Money Order – You can pay the balance due with a check or
money order using the voucher below.
Mandatory Electronic Payments – You are required to remit all your payments
electronically once you make an estimate or extension payment exceeding
$20,000 or you file an original tax return with a total tax liability over $80,000.
Once you meet this threshold, all subsequent payments regardless of amount, tax
type, or taxable year must be remitted electronically. The first payment that would
trigger the mandatory e-pay requirement does not have to be made electronically.
Individuals that do not send the payment electronically will be subject to a 1%
noncompliance penalty. Electronic payments can be made using Web Pay on
FTB’s website, electronic funds withdrawal as part of the e-file return, or your
credit card. For more information or to obtain the waiver form, go to
ftb.ca.gov and search for mandatory epay.
Private Mail Box (PMB) – Include the PMB in the address field. Write “PMB”
first, then the box number. Example: 111 Main Street PMB 123.
Foreign Address – If you have a foreign address, follow the country’s practice for
entering the city, county, province, state, country, and postal code, as applicable,
in the appropriate boxes. Do not abbreviate the country name.
2. If no balance is due, do not complete or mail the voucher below. Complete
the voucher at the bottom of this page if a balance is due. Print your name(s),
address, SSNs or individual taxpayer identification number(s) (ITINs), and
amount of payment in the designated space. Using black or blue ink, print all
names and words in CAPITAL LETTERS. Scanning machines may not be able
to read other colors of ink or pencil.
The information on form FTB 3582 should match the information that
was electronically transmitted to the FTB and the information printed on
the paper copy of your 2015 Form 540, Form 540 2EZ, or the Long or
Short Form 540NR.
3. Using black or blue ink, make your check or money order payable to “Franchise
Tax Board.” Do not send cash. Write your SSN or ITIN and “2015 FTB 3582”
on the check or money order. Make all checks or money orders payable in U.S.
dollars and drawn against a U.S. financial institution.
4. Detach the payment voucher from the bottom of this page, only if an amount
is due. Enclose, but do not staple, your payment with the voucher and mail to:
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0008
Do not mail a paper copy of your tax return to the FTB. Keep it for your
records. Mailing a paper copy of your e-filed tax return may cause a delay
in processing.
When to Make Your Payment
If you have a balance due on your 2015 tax return, mail form FTB 3582 to the FTB
with your payment for the full amount by April 18, 2016.
If you cannot pay the full amount you owe by April 18, 2016, pay as much as
you can when you mail in form FTB 3582 to minimize additional charges. To
request monthly payments file form FTB 3567, Installment Agreement Request.
To get form FTB 3567, go to ftb.ca.gov and search for installment agreement
or call 800.338.0505 and select “Personal Income Tax,” then select “Forms and
Publications.” Enter code 949 when instructed.
Penalties and Interest
Instructions
Is your form FTB 3582 preprinted with your information?
Yes. Go to number 1.
No. Go to number 2.
1. Verify that your name(s), address, social security number(s) (SSNs) or
individual taxpayer identification number(s) (ITINs), and amount of payment
are correct before you write your check or money order.
If you need to make a change, use a black or blue ink pen to draw a line
through the incorrect information and clearly print the new information.
Scanning machines may not be able to read other colors of ink or pencil. Then
go to number 3.
If you fail to pay your total tax liability by April 18, 2016, you will incur a late
payment penalty plus interest. We may waive the late payment penalty based on
reasonable cause. Reasonable cause is presumed when 90% of the tax shown on
the return is paid by the original due date of the return. However, the imposition
of interest is mandatory. If, after April 18, 2016, you find that your estimate of tax
due was too low, pay the additional tax as soon as possible to avoid or minimize
further accumulation of penalties and interest. Pay your additional tax online with
Web Pay or with another form FTB 3582. If you do not file your tax return by
October 17, 2016, you will incur a late filing penalty plus interest from the original
due date of the tax return.
Save the stamp – pay online with Web Pay!
IF NO PAYMENT IS DUE, DO NOT MAIL THIS VOUCHER
CAUTION: You may be required to pay electronically. See instructions.
Calendar year – File and Pay by April 18, 2016
6
DETACH HERE
DETACH HERE
CALIFORNIA FORM
TAXABLE YEAR
2015
8
3582 (e-file)
Payment Voucher for Individual e-filed Returns
Your Þrst name
Initial Last name
Your SSN or ITIN
If joint payment, spouse’s/RDP’s Þrst name
Initial Last name
Spouse’s/RDP’s SSN or ITIN
Address (number and street, PO box, or PMB no.)
Apt. no./Ste.no.
City (If you have a foreign address, see instructions)
IF NO PAYMENT IS DUE, DO NOT MAIL THIS VOUCHER.
IF AN AMOUNT IS DUE,
MAIL TO: FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0008
For Privacy Notice, get FTB 1131 ENG/SP.
State
Do not mail a paper copy of your tax
return with this payment voucher.
Mailing a paper copy of your e-filed tax
return may cause a delay in processing.
1251153
ZIP code
Amount of payment
,
. 00
,
FTB 3582
2015